本論文運用我國的汽、柴油價格以及進口原油CIF價格等相關資料，探討
影響我國油價設定的影響因素，並研究我國實施浮動油價機制後所產生之影響
以及該機制設計之合理性。研究結果顯示，國際原油價格、我國油品市場市場
結構、以及政府的政策變動都是影響我國油品定價的的重要影響因素。
浮動油價機制實施後，實際的汽油與柴油稅前批發價大多比依照市場機制
(政府放任下的寡佔市場)訂價方式得到的汽油與柴油稅前批發價預測值還要
高。而浮動油價機制的設計是將國際原油價格上漲的成本反應了80%於汽、柴
油的定價上面，我們的研究顯示這樣的機制設計可能有過度反應成本上漲之
嫌，對石油公司有利，卻對消費者不利。且浮動油價機制將國際原油價格上漲
的成本完全轉嫁消費者，是一種不公平的定價方式。另一方面，我們的模擬也
證明了浮動油價機是一種非中性的定價制度，容易產生進一步的定價扭曲。In this research, we utilized data for gasoline and diesel, crude oil, etc. to study
the factors affecting the pricing of gasoline and diesel in Taiwan's petroleum products
market. Our findings indicated that crude oil price, market structure (represented by
number of firms in the market), and government regulations all playa significant role
in the determination of gasoline and diesel prices.
The so-called "floating pricing mechanism" enacted by Taiwan government is
a strange mechanism design in that it over reflected the effect of cost increase due to
higher oil prices on gasoline and diesel pricing. This pricing mechanism favors the
oil companies while in the mean time at the expense of consumers. In addition, our
research demonstrated by simulation that the floating pricing mechanism is a non-
neutral mechanism design that may lead to further price distortion.